Standards for Internal Control in the Federal Government


Book Description

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.




Government Auditing Standards - 2018 Revision


Book Description

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.




Incentives and Test-Based Accountability in Education


Book Description

In recent years there have been increasing efforts to use accountability systems based on large-scale tests of students as a mechanism for improving student achievement. The federal No Child Left Behind Act (NCLB) is a prominent example of such an effort, but it is only the continuation of a steady trend toward greater test-based accountability in education that has been going on for decades. Over time, such accountability systems included ever-stronger incentives to motivate school administrators, teachers, and students to perform better. Incentives and Test-Based Accountability in Education reviews and synthesizes relevant research from economics, psychology, education, and related fields about how incentives work in educational accountability systems. The book helps identify circumstances in which test-based incentives may have a positive or a negative impact on student learning and offers recommendations for how to improve current test-based accountability policies. The most important directions for further research are also highlighted. For the first time, research and theory on incentives from the fields of economics, psychology, and educational measurement have all been pulled together and synthesized. Incentives and Test-Based Accountability in Education will inform people about the motivation of educators and students and inform policy discussions about NCLB and state accountability systems. Education researchers, K-12 school administrators and teachers, as well as graduate students studying education policy and educational measurement will use this book to learn more about the motivation of educators and students. Education policy makers at all levels of government will rely on this book to inform policy discussions about NCLB and state accountability systems.







Higher Education Accountability


Book Description

Beginning with the earliest efforts to regulate schools, the author reveals the rationale behind accountability and outlines the historical development of how US federal and state policies, accreditation practices, private-sector interests, and internal requirements have become so important to institutional success and survival




Testing, Teaching, and Learning


Book Description

State education departments and school districts face an important challenge in implementing a new law that requires disadvantaged students to be held to the same standards as other students. The new requirements come from provisions of the 1994 reauthorization of Title I, the largest federal effort in precollegiate education, which provides aid to "level the field" for disadvantaged students. Testing, Teaching, and Learning is written to help states and school districts comply with the new law, offering guidance for designing and implementing assessment and accountability systems. This book examines standards-based education reform and reviews the research on student assessment, focusing on the needs of disadvantaged students covered by Title I. With examples of states and districts that have track records in new systems, the committee develops a practical "decision framework" for education officials. The book explores how best to design assessment and accountability systems that support high levels of student learning and to work toward continuous improvement. Testing, Teaching, and Learning will be an important tool for all involved in educating disadvantaged studentsâ€"state and local administrators and classroom teachers.




The New World of Police Accountability


Book Description

Completely revised to cover recent events and research, the Third Edition of The New World of Police Accountability provides an original and comprehensive analysis of some of the most important developments in police accountability and reform strategies. With a keen and incisive perspective, esteemed authors and policing researchers, Samuel Walker and Carol Archbold, address the most recent developments and provide an analysis of what works, what reforms are promising, and what has proven unsuccessful. The book’s analysis draws on current research, as well as the President's Task Force on 21st Century Policing and the reforms embodied in Justice Department consent decrees. New to the Third Edition: The national crisis over police legitimacy and use of force is put into context through extensive discussions of recent police shootings and the response to this national crisis, providing readers a valuable perspective on the positive steps that have been taken and the limits of those steps. Coverage of the issues related to police officer uses of force is now the prevailing topic in Chapter 3 and includes detailed discussion of the topic, including de-escalation, tactical decision making, and the important changes in training related to these issues. An updated examination of the impact of technology on policing, including citizens’ use of recording devices, body-worn cameras, open data provided by police agencies, and use of social media, explores how technology contributes to police accountability in the United States. A complete, up-to-date discussion of citizen oversight of the police provides details on the work of selected oversight agencies, including the positive developments and their limitations, enabling readers to have an informed discussion of the subject. Detailed coverage of routine police activities that often generate public controversy now includes such topics as responding to mental health calls, domestic violence calls, and police "stop and frisk" practices. Issues related to policing and race relations are addressed head-on through a careful examination of the data, as well as the impact of recent reforms that have attempted to achieve professional, bias-free policing.










Results-oriented Government


Book Description